Here’s the decision – Roberts v. R.
I am simply unable to see these income tax appeals as being in the same category as those where such orders have been made. These are personal tax appeals of three individuals involving the taxation of a fraction of their income. Their outcome may affect another 100 taxpayers’ pending objections. Undoubtedly, it may also affect such persons’ future tax liabilities. These people have not invested any amount towards the cost of these appeals, nor has any other person, band or organization who or whose members are perhaps similarly situate. There is not anyone else before the Court as intervenor or affiant confirming the significance of these appeals. The bands and the Native Indian Brotherhood and its members were asked to contribute or participate but have declined. The potentially affected taxpayers have not even funded the expert’s report which is budgeted at $40,000: It is for these reasons that I am dismissing the Appellants’ motion and not requiring Canadian taxpayers generally to fund these tax appeals.
Turtle Talk 